Becoming a Certified Public Accountant (CPA) in South Dakota opens doors to exceptional career opportunities in one of America’s most business-friendly states. With the second-best business tax climate in the nation, according to the Tax Foundation, South Dakota attracts diverse businesses that need skilled accounting professionals.
This comprehensive guide walks you through every step of becoming a CPA in South Dakota, from education requirements through licensing and career prospects. Whether you’re just starting your accounting journey or transitioning from another state, you’ll find everything you need to know about South Dakota CPA requirements for 2025.
Quick Facts: South Dakota CPA Requirements
- Education: Bachelor’s degree + 150 semester hours
- Exam: Pass all 4 sections of the Uniform CPA Exam
- Experience: 1 year (2,000 hours) supervised by a CPA
- Ethics: Complete the AICPA Professional Ethics course
- Timeline: Typically 18-36 months total
- Total Cost: Approximately $3,000-$5,000 (exam fees + application)
Steps to Become a CPA in South Dakota
Follow these essential steps to earn your CPA license in South Dakota:
- Complete Education Requirements
- Pass the Uniform CPA Exam
- Gain Required Experience
- Apply for CPA License
- Maintain Continuing Education
- Understand Salary Expectations
- Frequently Asked Questions
Step 1: Complete Education Requirements
South Dakota requires all CPA candidates to meet specific educational standards that go beyond a typical bachelor’s degree. Understanding these requirements helps you plan your educational path effectively.
Core Education Requirements
The South Dakota Board of Accountancy mandates:
- Degree: Bachelor’s degree or higher from an accredited institution
- Total Credits: 150 semester hours (225 quarter hours)
- Accounting Courses: Minimum 24 semester hours (36 quarter hours)
- Business Courses: Minimum 24 semester hours (36 quarter hours)
Required Accounting Coursework
Your 24 semester hours in accounting must include at least one course in each of these areas:
Pathways to 150 Credit Hours
Since most bachelor’s degrees comprise 120 credit hours, you’ll need an additional 30 hours. Popular options include:
- Master’s in Accounting (MAcc): Comprehensive preparation with advanced coursework
- MBA with Accounting Concentration: Broader business education with an accounting focus
- Post-Baccalaureate Certificate: Targeted courses to meet CPA requirements
- Five-Year CPA Track Programs: Integrated bachelor’s/master’s programs
Accreditation Requirements
South Dakota accepts coursework from institutions accredited by these regional agencies:
- Higher Learning Commission (HLC)
- Middle States Commission on Higher Education
- New England Commission of Higher Education
- Northwest Commission on Colleges and Universities
- Southern Association of Colleges and Schools
- WASC Senior College and University Commission
Pro Tip: Online courses from regionally accredited institutions count toward your 150-hour requirement, offering flexibility for working professionals.
International Education Evaluation
If you completed your education outside the United States, you’ll need a transcript evaluation from an approved service:
Step 2: Pass the Uniform CPA Exam
The Uniform CPA Exam tests your knowledge across four critical areas of accounting. South Dakota allows you to begin the exam process when you’re within 100 days of completing your education requirements.
CPA Exam Sections and Fees
Application Process
- Submit Initial Application: Complete the Initial Exam Application to the South Dakota Board of Accountancy
- Include Required Documents:
- Official sealed transcripts
- Application and exam fees (money order or certified check)
- ADA accommodation forms if needed
- Receive Payment Coupon: NASBA sends this after board approval (typically within one week)
- Pay NASBA Fees: Submit payment using the coupon
- Schedule Your Exam: Use your Notice to Schedule (NTS) at Prometric
South Dakota Testing Locations
- Sioux Falls: 5019 S. Louise Avenue
- Rapid City: 1600 Concourse Drive
Important: You must pass all four exam sections within an 18-month window to qualify for licensure in South Dakota.
Exam Preparation Resources
Success on the CPA exam typically requires 300-400 hours of study. Consider these preparation strategies:
- Professional review courses (Becker, Wiley, Roger CPA Review)
- Study groups through the South Dakota Society of CPAs
- Practice exams and sample questions from AICPA
- Time management strategies for balancing work and study
Step 3: Gain Required Experience
South Dakota requires one year (2,000 hours) of relevant accounting experience under the supervision of a licensed CPA. This practical experience ensures you can apply theoretical knowledge in real-world situations.
Experience Requirements Breakdown
Qualifying Experience Types
Acceptable experience includes work involving:
- Attest/Audit Services: Financial statement audits, reviews, and compilations
- Tax Services: Tax preparation, planning, and consultation
- Management Advisory: Business consulting and financial advisory
- Financial Accounting: General ledger maintenance, financial reporting
- Governmental Accounting: Public sector financial management
- Internal Audit: Risk assessment and control evaluation
Professional Ethics Requirement
Complete the AICPA Professional Ethics course, available through the South Dakota Society of CPAs. Key details:
- Self-study online format
- Must complete within 90 days of fulfilling the experience requirement
- Can be taken before or after the CPA exam
- Covers professional responsibilities and ethical standards
Documentation Process
Your supervising CPA must complete the Certificate of Experience form verifying:
- Dates of employment
- Hours worked
- Types of services performed
- Level of responsibility
Step 4: Apply for CPA License
After meeting all requirements, you’re ready to apply for your South Dakota CPA certificate. This final step officially recognizes your achievement and authorizes you to practice as a CPA.
Pre-Application Checklist
Confirm you’ve completed:
✓ 150 semester hours of education with required coursework
✓ All four sections of the CPA exam within 18 months
✓ 2,000 hours of supervised experience
✓ AICPA Professional Ethics course
✓ Certificate of Experience form from supervisor
License Application Process
- Download Application: Obtain the Application for the Initial CPA Certificate
- Complete All Sections: Provide accurate information about education, exam, and experience
- Gather Supporting Documents: Certificate of Experience, ethics course completion
- Submit with Fee: $50 application fee via money order or certified check
- Mail to:
South Dakota Board of Accountancy
301 East 14th Street, Suite 200
Sioux Falls, SD 57104
Interstate Reciprocity
If you’re already a CPA in another state, South Dakota offers reciprocity through:
- Substantial Equivalency: Automatic approval from qualifying states
- Individual Review: Case-by-case evaluation for non-SE states
- Required Forms: Application for Reciprocal Certificate and Interstate Exchange Authorization
International Reciprocity (IQEX)
CPAs from these countries may qualify through the IQEX exam:
- Canada (CPA Canada members)
- Australia (CPA Australia or CA ANZ)
- Ireland (Chartered Accountants Ireland)
- New Zealand (CA ANZ)
- Hong Kong (HKICPA)
- Mexico (IMCP)
Step 5: Maintain Continuing Education
Your South Dakota CPA certificate requires ongoing professional development to ensure you stay current with evolving standards and regulations.
CPE Requirements Overview
Qualifying CPE Activities
Acceptable continuing education includes:
- Technical Subjects: Accounting, auditing, taxation, technology
- Professional Development: Ethics, communication, leadership
- Teaching: Accounting-related courses (60-hour maximum)
- Self-Study: Online courses from approved providers
- Conferences: Professional seminars and workshops
CPE Record Keeping
Maintain these records for four years:
- Sponsor name and NASBA Registry number
- Course title and content description
- Completion dates and locations
- Number of CPE credits earned
- Certificates of completion
Renewal Process
- Renewal Period: Every three years (July 1 – June 30)
- On-Time Fee: $50
- Late Fee: $100
- Online Renewal: Available for NASBA Registry courses
- Alternative Filing: Use Non-Sponsor CPE Form for other providers
South Dakota CPA Salary Expectations
Understanding salary potential helps you evaluate the return on your CPA investment. South Dakota offers competitive compensation with a lower cost of living than many states.
Statewide Salary Data
Factors Affecting CPA Salaries
- Industry: Public accounting firms typically offer higher starting salaries
- Specialization: Tax and audit specialists often command premiums
- Experience: CPAs see significant salary growth in years 3-7
- Certifications: Additional credentials (CFE, CGMA) increase earning potential
- Location: Sioux Falls offers the highest salaries due to financial sector concentration
Career Advancement Opportunities
South Dakota CPAs find opportunities in:
- Banking: Wells Fargo and Citibank maintain major operations
- Agriculture: Farm management and agricultural finance
- Healthcare: Sanford Health and Avera Health Systems
- Government: Federal agencies and military installations
- Public Practice: Regional firms like Ketel Thorstenson and Eide Bailly
May 2024 Bureau of Labor Statistics salary data for Accountants and Auditors reflect state and national data, not school-specific information. Conditions in your area may vary. Data accessed June 2025.
Frequently Asked Questions
How long does it take to become a CPA in South Dakota?
Most candidates complete all requirements within 18-36 months after graduating. This includes 6-12 months for exam preparation and passing, plus one year gaining the required experience. The timeline varies based on your study schedule and work situation.
Can I start taking the CPA exam before graduating?
Yes, South Dakota allows you to sit for the exam when you’re within 100 days of completing your educational requirements. This helps you transition smoothly from education to professional practice.
What if I don’t pass all exam sections within 18 months?
If you don’t pass all four sections within 18 months, you’ll lose credit for the earliest passed section. You’ll need to retake that section and pass all four within a new 18-month window.
Do online accounting courses count toward the 150-hour requirement?
Yes, online courses count as long as they’re from a regionally accredited institution and appear on your official transcript. This includes online master’s in accounting programs and certificate courses.
Can I use experience from before passing the CPA exam?
Yes, South Dakota accepts qualifying experience earned before, during, or after passing the CPA exam, as long as it meets all requirements and is properly supervised by a licensed CPA.
How much does it cost to become a CPA in South Dakota?
Total costs typically range from $3,000-$5,000, including exam fees ($849.08 for all sections), application fees ($50), review courses ($2,000-$3,000), and miscellaneous expenses. This doesn’t include education costs.
What’s the difference between a CPA certificate and license in South Dakota?
South Dakota issues a CPA certificate, which serves the same function as a license in other states. It grants you the legal authority to practice public accounting and use the CPA designation.
Do I need to join the South Dakota Society of CPAs?
Membership isn’t required, but it offers valuable benefits including CPE opportunities, networking events, and advocacy support. Many employers cover or reimburse membership fees.
Start Your South Dakota CPA Journey Today
Becoming a CPA in South Dakota represents a significant investment in your professional future. With the state’s business-friendly environment and diverse economy, CPAs enjoy strong career prospects and competitive compensation.
Take the first step by researching accounting programs in South Dakota that align with CPA requirements. Whether you’re pursuing your initial degree or adding credits to reach 150 hours, choosing the right educational path sets the foundation for your CPA success.
For additional guidance, contact the South Dakota Board of Accountancy at (605) 367-5770 or visit their website for the latest updates on requirements and applications.
